The Influence of Internal Control, Organizational Commitment, and Rule Compliance on Accounting Fraud Tendencies
This study examines the effect of internal control, organizational commitment, and rule compliance on accounting fraud tendencies. The sample used is the Local Government Organization (OPD) employees of Musi Rawas Regency using purposive sampling techniques. With respondent criteria, Commitment Offi...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2024-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_01001.pdf |
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| _version_ | 1846139341663895552 |
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| author | Gunawan Barbara Rizoan Nabiilah Taqiyyah |
| author_facet | Gunawan Barbara Rizoan Nabiilah Taqiyyah |
| author_sort | Gunawan Barbara |
| collection | DOAJ |
| description | This study examines the effect of internal control, organizational commitment, and rule compliance on accounting fraud tendencies. The sample used is the Local Government Organization (OPD) employees of Musi Rawas Regency using purposive sampling techniques. With respondent criteria, Commitment Officers, Financial Administration Officers, Expenditure/Revenue Treasurers (for OPDs where there is a revenue treasurer), Assistant Treasurers, and Finance Staff at Local Government Organizations. This study used primary data, namely in the form of responses from respondents obtained through the distribution of questionnaires. This research tested the relationship between variables quantitatively with Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS v.4. The research results show that internal control does not affect accounting fraud tendencies. At the same time, organizational commitment and rule compliance have a negative effect on accounting fraud tendencies. |
| format | Article |
| id | doaj-art-7b3f8fd71eb44481ae7348d0e36a426a |
| institution | Kabale University |
| issn | 2261-2424 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj-art-7b3f8fd71eb44481ae7348d0e36a426a2024-12-06T10:48:26ZengEDP SciencesSHS Web of Conferences2261-24242024-01-012010100110.1051/shsconf/202420101001shsconf_icdsa2024_01001The Influence of Internal Control, Organizational Commitment, and Rule Compliance on Accounting Fraud TendenciesGunawan Barbara0Rizoan Nabiilah Taqiyyah1Accounting Department, Faculty of Economics and Business, Universitas MuhammadiyahAccounting Department, Faculty of Economics and Business, Universitas MuhammadiyahThis study examines the effect of internal control, organizational commitment, and rule compliance on accounting fraud tendencies. The sample used is the Local Government Organization (OPD) employees of Musi Rawas Regency using purposive sampling techniques. With respondent criteria, Commitment Officers, Financial Administration Officers, Expenditure/Revenue Treasurers (for OPDs where there is a revenue treasurer), Assistant Treasurers, and Finance Staff at Local Government Organizations. This study used primary data, namely in the form of responses from respondents obtained through the distribution of questionnaires. This research tested the relationship between variables quantitatively with Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS v.4. The research results show that internal control does not affect accounting fraud tendencies. At the same time, organizational commitment and rule compliance have a negative effect on accounting fraud tendencies.https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_01001.pdf |
| spellingShingle | Gunawan Barbara Rizoan Nabiilah Taqiyyah The Influence of Internal Control, Organizational Commitment, and Rule Compliance on Accounting Fraud Tendencies SHS Web of Conferences |
| title | The Influence of Internal Control, Organizational Commitment, and Rule Compliance on Accounting Fraud Tendencies |
| title_full | The Influence of Internal Control, Organizational Commitment, and Rule Compliance on Accounting Fraud Tendencies |
| title_fullStr | The Influence of Internal Control, Organizational Commitment, and Rule Compliance on Accounting Fraud Tendencies |
| title_full_unstemmed | The Influence of Internal Control, Organizational Commitment, and Rule Compliance on Accounting Fraud Tendencies |
| title_short | The Influence of Internal Control, Organizational Commitment, and Rule Compliance on Accounting Fraud Tendencies |
| title_sort | influence of internal control organizational commitment and rule compliance on accounting fraud tendencies |
| url | https://www.shs-conferences.org/articles/shsconf/pdf/2024/21/shsconf_icdsa2024_01001.pdf |
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